STRATEGIC

Do you know the difference between a document and a record? Most think they do, except when it comes time to articulate it. It’s important to understand the differences because as an auditor you need to be able to recognize the type of control required.
To keep...

Reviewing documents is definitely not the most interesting part of conducting audits. At least for me. But it is a very necessary part. We review documents because it gives us information and helps us verify other information in order to produce evidence. As an auditor, we need to review documents...

It's hard to know when to trust someone’s word. That they have done something that they say they have done. I always follow the rule: Trust but Verify.
Why? Well, I like to convey to my auditee that I like them, that I trust them. It...